» Update – Call for applications – Accreditation for Verification of Phase 4 baseline emissions under the EU ETS

08 February, 2019

Please note that this page includes new information from previous versions.

EU ETS Phase 4 runs from 2021-2031 and will be incorporated in to the EU ETS via the Commission Implementing Regulation 2067/2018on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC (AVR). The associated Implementing Regulation 2066/2018 on Monitoring and Reporting of GHG emissions has also been revised (MRR).

Under EU ETS Phase 4 airlines and operators of stationary installations will be eligible for a free allocation of allowances (carbon credits) based on 2014-18 data for the period 2021-2025 and 2019-2023 for the period 2026-2031.

EUETS Baseline data requires verification. The Commission Delegated Regulation determining transitional Union-wide rules for harmonised free allocation of emission allowances will apply. This Regulation is in draft form and is expected to be published in March 2019.

According to the draft FAR, in order to receive free allocation, the operator must to submit an application for free allocation by 30 May 2019. The application must include a monitoring plan, baseline data report and verification report from an accredited verification body.

The United Kingdom Accreditation Service is establishing a project to develop accreditation for the verification of baseline emissions for EUETS Phase 4. UKAS intends to run a pilot programme and is inviting applications from organisations that wish to seek accreditation for this activity.

Participants in the pilot assessment programme will be required to agree to the terms of reference of the pilot and will be subject to assessment by UKAS against the international standard ISO 14065: 2013 Greenhouse gases — Requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition which sets out general criteria for the impartiality and competence of greenhouse gas verification bodies. Assessment will also take into account the requirements of ISO 14064-3: 2006 Greenhouse gases — Part 3: Specification with guidance for the validation and verification of greenhouse gas assertions and the requirements contained in the AVR. On satisfactory completion of assessment by UKAS and on timely completion of the pilot assessment programme requirements, the applicants will be accredited to ISO 14065 for the verification of baseline emissions in accordance with the AVR.


The UKAS approach to accreditation assessment will be:

  1. For existing UKAS-accredited ISO 14065 verification bodies (VBs) with Activity Group 98 in their scope:

With reference to the call for applications for Accreditation for Verification of Phase 4 baseline emissions under the EUETS issued on 16th January 2019, we have received an update from the European Commission, please see below:

“Article 44 of the new AVR 2018/2067 states that “for the purpose of verifying baseline data reports or new entrant data reports, a verifier issuing a verification report to an operator shall in addition be accredited for activity group No 98 referred to in Annex I.”

Scope 98 (“Other activities pursuant to Article 10a of Directive 2003/87/EC”) is not a new scope and is phrased in the exact same way in Annex I of AVR 600/2012 and in Annex I of AVR 2018/2067.As a consequence, our view is that verifiers accredited under scope 98 on the basis of AVR 600/2012 should be allowed to verify baseline data reports according to AVR 2018/2067.”

Therefore, Verification bodies with activity group 98 in their accredited scope do not need to apply for an Extension to Scope. However, the revised legislation contains new requirements, and so verification bodies are requested to write to Janet Gascoigne - janet.gascoigne@ukas.com (UKAS Development Manager) confirming and providing evidence that they understand the new requirements (AVR 2018/2067) and have made the required changes to their processes and producers including training of personnel. On satisfactory review of this information, schedules will be updated to refer to phase 4 baseline and the revised AVR and MRR.

The information submitted by VBs will be confirmed by a witnessed assessment at the 1st opportunity and VBs will be required to inform UKAS when a witnessed assessment becomes available.


  1. For other UKAS-accredited ISO 14065 VBs (i.e. without EUETS activity Code 98 in their accredited scope, or who have not been active in this scope area in the last three years):

VBs wishing to be accredited for Phase 4 baseline verification must apply for an extension to scope and submit documentation demonstrating their understanding of the requirements. In addition, a Head Office visit and witnessed assessment will be required to confirm the VB’s competence and processes for this activity.


  1. Organisations that are not currently accredited for ISO 14065 may apply but will be subject to a full initial assessment against ISO 14965, ISO 14064-3 and Phase 4 baseline. Assessment of applicants in this category will take longer than those in categories 1. and 2. above, who are likely to achieve accreditation at an earlier date.

In all cases, UKAS will expect to see how the applicant VB has:

  • Incorporated phase 4 baseline requirements into their documented processes and procedures;
  • Documented competence criteria and produced records to demonstrate that personnel have been evaluated against these criteria;
  • Identified and analysed potential conflict-of-interest situations resulting from the inclusion of the phase 4 baseline in their activities.




Deadline for receiving information (Category 1) or applications (Categories 2 and 3) for the pilot programme 31/01/2019 (extended to 15/3/2019)

Update accreditation schedules (Category 1) 30/4/2019


Commence pilot assessments (Category 2 and 3) 01/4/2019

Complete pilot assessments (Category 2) 30/09/2019

Complete pilot assessments (Category 3) to be determined.


Those verification bodies that wish to carry out phase 4 baseline verification (Category 1) should submit the required information as noted in section 1 above no later than 15 March 2019.

Those who wish to participate in the pilot programme (Categories 2 and three) are requested to apply to the UKAS Applications Unit applications@ukas.com copied to the UKAS Development Coordinator Emily.robinson@ukas.com no later than 31 January 2019 (extended to 15/3/2019).

Any queries should be addressed to the UKAS Development Manager janet.gascoigne@ukas.com